authorize the provision of charitable contributions to a scholarship granting organization.

HB 1306 allows South Dakota residents to make charitable contributions to scholarship granting organizations (SGOs) that provide funds for eligible students. Eligible students must be South Dakota residents under 19, from households earning no more than 300% of the area median income, and not enrolled full-time in public school. Scholarships can cover tuition at private schools or microschools, educational materials, technology, transportation to school, and college entrance exams, but cannot exceed 82.5% of the state’s per-student funding level. SGOs must register with the Education Department, spend no more than 10% of contributions on administration, and submit annual financial reports detailing scholarship distribution.